[Official Guidance]

Text of IRS Notice 2015-84: 2015 Cumulative List of Changes in Plan Qualification Requirements (PDF)
12 pages. "This notice contains the 2015 Cumulative List of Changes in Plan Qualification Requirements (2015 Cumulative List) ... [which] is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2016 and ending January 31, 2017. Plans using this Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle A. Generally an individually designed plan is in Cycle A if the last digit of the employer identification number of the plan sponsor is 1 or 6. The list of changes in section IV of this notice does not extend the deadline by which a plan must be amended to comply with any statutory, regulatory, or guidance changes." (Internal Revenue Service [IRS])